ISC Class 11 Accountancy Syllabus 2025–26 | CISCE
📊 ISC Class 11 – Accountancy Syllabus (2025–26)
Class: XI
Subject: Accountancy
Board: ISC (Indian School Certificate)
Governing Body: CISCE (Council for the Indian School Certificate Examinations)
📘 ISC Accountancy – Question Pattern & Marking Scheme (2025–26)
Total Marks: 100
- Theory Examination: 80 marks
- Internal Assessment / Project: 20 marks
Theory Paper (3 Hours) – 80 Marks
- Section A: Very Short Answer Questions (VSA)
- Section B: Short Answer / Numerical Questions (SA)
- Section C: Long Answer / Problem-solving Questions (LA)
- Questions based on accounting concepts, journal entries, ledgers, and preparation of accounts
Internal Assessment / Project – 20 Marks
- Accounting project / case study
- Practical application of accounting principles
- Viva voce
🔍
The ISC Class 11 Accountancy syllabus 2025–26, prescribed by CISCE, introduces students to the fundamental principles and practices of accounting. The curriculum builds a strong foundation in recording, classifying, and summarising financial transactions. With an emphasis on logical reasoning, accuracy, and numerical problem-solving, ISC Accountancy prepares students for higher studies in commerce, finance, management, and professional courses such as CA, CS, and CMA.
📚 ISC Class 11 Accountancy Syllabus 2025–26
| Unit | Chapter / Topic | Learning Outcomes |
|---|---|---|
| Unit 1 | Introduction to Accounting | Understand the meaning, objectives, functions, and importance of accounting in business. |
| Unit 2 | Basic Accounting Terms | Learn key accounting terminology and concepts used in financial records. |
| Unit 3 | Accounting Concepts & Conventions | Understand fundamental accounting principles, assumptions, and conventions. |
| Unit 4 | Accounting Standards | Learn the role and importance of accounting standards in financial reporting. |
| Unit 5 | Journal | Understand journal entries, rules of debit and credit, and recording of transactions. |
| Unit 6 | Ledger | Learn posting of journal entries into ledger accounts and balancing of accounts. |
| Unit 7 | Cash Book | Understand preparation of single, double, and triple column cash books. |
| Unit 8 | Trial Balance | Learn preparation of trial balance and identification of errors. |
| Unit 9 | Rectification of Errors | Understand types of accounting errors and methods of rectification. |
| Unit 10 | Bank Reconciliation Statement | Learn preparation of bank reconciliation statement and causes of differences. |
| Unit 11 | Depreciation | Understand meaning, causes, and methods of calculating depreciation. |
| Unit 12 | Bills of Exchange | Learn meaning, types, accounting treatment, and dishonour of bills. |
| Unit 13 | Financial Statements (Introductory) | Understand preparation of Trading Account, Profit & Loss Account, and Balance Sheet. |
| Unit 14 | Accounting Project Work | Apply accounting concepts through practical project-based learning. |
🔑 Related Keyphrases
- ISC Class 11 Accountancy syllabus
- ISC Accountancy curriculum 2025–26
- Class 11 ISC Accountancy subject
- ISC Accountancy exam pattern Class 11
- CISCE Class 11 Accountancy syllabus
❓ Frequently Asked Questions (FAQs)
Q1. Is Accountancy compulsory in ISC Class 11 Commerce stream?
Yes, Accountancy is a core subject for commerce students.
Q2. What is the exam pattern for ISC Class 11 Accountancy?
The subject carries 100 marks, with 80 marks for theory and 20 marks for internal assessment/project work.
Q3. Does ISC Accountancy involve numerical problem-solving?
Yes, numerical problems involving journal entries, ledgers, cash book, and financial statements form a major part of the syllabus.
Q4. Is Accountancy useful for professional courses?
Yes, it provides a strong base for CA, CS, CMA, and other finance-related courses.
Q5. Are projects compulsory in ISC Accountancy?
Yes, internal assessment through project work and viva voce is compulsory.
📝
The ISC Class 11 Accountancy syllabus 2025–26 lays a solid foundation for understanding financial systems and business accounting. By combining theoretical concepts with practical numerical applications and project work, the curriculum enhances analytical ability, accuracy, and financial literacy. This subject is essential for students aspiring to careers in commerce, finance, accounting, and management.
